The Relationship among Ethical Ideologies, Ethical Sensitivity and Attitude of Business Students towards Accounting

Author(s):  
Emine Yilmaz Karakoc
2020 ◽  
Vol 39 (1) ◽  
pp. 77-96
Author(s):  
Brandon William Soltwisch ◽  
Daniel C. Brannon ◽  
Vish Iyer ◽  

This study explores the relationship between decision-making styles and moral judgements to understand how maximizers and satisficers differ in their analysis of ethical dilemmas. It also explores the linkage between decision-making styles and the moral reasoning perspectives of absolutism and relativism, investigating if ethical ideologies play a mediating role in how maximizers and satisficers evaluate ethical situations. In order to test these relationships, data is collected from a sample of 187 upper level business students. Results indicate that maximizers are significantly more likely than satisficers to judge ethically ambiguous actions as immoral. Underlying this effect, maximizers (vs. satisficers) have a more idealistic ethical ideology.


2011 ◽  
Vol 2 (3) ◽  
pp. 93-98
Author(s):  
F. Bahar Kurtulmusoglu

This study examines the relationship between the ethical sensitivity scores of college students in relation with three focal points: the areas which they want to specialize, their intention about graduate education and the sectors they want to work. The samples are comprised of 740 junior, sophomore and senior business students at various universities located in Ankara, Turkey. The results indicate that there was a significant correlation between ethical sensitivity scores of the business students and the issues such as the areas which they want to specialize, their intention to have graduate degree and the sectors they plan to work.


2017 ◽  
Vol 45 (6) ◽  
pp. 1029-1042 ◽  
Author(s):  
Na Zhang ◽  
Jian Zhang ◽  
Jing Wang

To expand the business ethics research field, and to increase society's understanding of Chinese insurance agents' business ethics, we investigated how gender differences are related to agents' business ethical sensitivity and whether or not these relationships are moderated by empathy. Through a regression analysis of the factors associated with the business ethical sensitivity of 417 Chinese insurance agents, we found that gender played an important role in affecting business ethical sensitivity, and empathy significantly affected business ethical sensitivity. Furthermore, empathy had a moderating effect on the relationship between gender and business ethical sensitivity. Both men and women with strong empathy scored high on business ethical sensitivity; however, men with strong empathy had higher levels of business ethical sensitivity than did women with little empathy. The findings add to the literature by providing insight into the mechanisms responsible for the benefits of empathy in increasing business ethical sensitivity.


2010 ◽  
Vol 25 (4) ◽  
pp. 613-629 ◽  
Author(s):  
Elise J. Dallimore ◽  
Julie H. Hertenstein ◽  
Marjorie B. Platt

ABSTRACT: Class discussion is frequently used in accounting education. Prior research indicates that preparation for and frequency of participation in class discussion is positively related to students’ comfort participating. This study extends this literature by examining the relationship between class participation and learning. In this study, 323 sophomore business students enrolled in accounting courses and completed pre- and post-course surveys concerning their perceptions about class discussion; in addition, instructors provided students’ grades for our use in this study. Path model results indicate that preparation is positively related to frequency of participation, which, in turn, is positively related to students’ comfort participating in class discussion. Furthermore, students’ comfort participating in class discussion is positively related to learning. A practical implication of this finding on the learning-comfort relationship is that instructors’ efforts to foster student comfort with class discussion—especially efforts directed at increasing their preparation and participation frequency—should lead to increased student mastery of course content.


2021 ◽  
Vol 3 (3) ◽  
pp. 318-328
Author(s):  
Qamar Ali ◽  
Muhammad Naveed Aslam ◽  
Sahar Hafeez

The purpose of this study is to explore the aesthetical features of corporate recruitment websites, including the website design, style, and color, and to investigate their impact on organizational attractiveness and applicants' intention to apply. By doing so, the study also examines the effects of corporate websites on applicants' perception of the corporate culture and measures the mediating impact of perceptions of organizational culture on organizational attractiveness and applicants' intention to apply for the jobs in the context of Pakistan. The study is based on a laboratory experiment with three hundred undergraduate business students conducted at a university computer lab. Correlation, Independent T-test, One-way ANOVA, and Simple Linear Regression were applied to analyze variables using SPSS. The findings of this study support the hypothesis that website features have a significant positive impact on applicants' perceived organizational attractiveness. However, the website's design does not seem to impact applicants' intentions to apply for the job substantially. The regression analysis results also revealed that the perceived organizational culture partially mediates the relationship between website features and organizational attractiveness and fully mediates the relationship between website features and intentions to Apply.


10.28945/4268 ◽  
2019 ◽  

Aim/Purpose: To update a 2010 study that recommended “rules of thumb” for more effective use of PowerPoint in the post-secondary business classroom. The current study expanded the focus to include the business classroom in India as well as the US and examined possible shifts in student perception of the utility of PowerPoint among Generations Y and Z. Background: The study examined students’ perception of the learning utility of PowerPoint in post-secondary business classrooms in the US and India and the relationship of the use of PowerPoint to course ratings. Methodology: Surveys were distributed in post-secondary business classrooms in India and the US in 2018 and early 2019, resulting in 92 completions from India and 127 from the US. Separately 50 student course evaluations from the same US college were compared to the use of slides as well as to their conformance to the “rules of thumb” for effectiveness established earlier and other measures of quality. Contribution: These results show how PowerPoint is viewed by post-secondary business students in India and the US and its perceived utility as a learning tool for Generations Y and Z. Findings: Most post-secondary business students (80%) found PowerPoint an effective learning tool, but only 21% of the business classes examined used it. US students were more positive than Indian ones, who were more likely to say PowerPoint is overused. There was no difference in student course evaluations between those that had slides and those that did not. However, most of the slide decks examined did not follow the “rules of thumb,” exhibiting a much greater number of words per slide. Generations Y and Z gave high ratings to slides that incorporated audiovisuals, mixed media, and special effects and said they learned more when they were the ones who created the slides. However, most students did not rate themselves as competent in creation of PowerPoint slides. Recommendations for Practitioners: (1) Faculty should consider students’ positive reception of PowerPoint, their preference for adaptive, interactive learning that builds on strong multimedia elements while creating instructional materials. (2) Faculty should receive prescriptive design instruction for incorporating PowerPoint best practices to cut back on their self-reported high time spent on slide creation and student-reported low technical competency in faculty instruction. (3) Publishers should concentrate on slide design and innovativeness along with content coverage to serve faculty needs. (4) Business curricula should take into account generational as well as cultural differences in learning preferences. (5) To address the students’ conflation of personal social media prowess with superior technology or communication skills in the professional context, Business curricula should incorporate learning outcomes related to professional use of technology tools such as PowerPoint. Recommendations for Researchers: There is still utility in old-fashioned paper questionnaires to assess what impacts student learning. There is also merit in comparing student course evaluations with various in-classroom treatments. Impact on Society: PowerPoint may be underused in the post-secondary business classroom, but this paper raises questions about the value of unedited use of the very dense slides provided by publishers as effective learning tools in the post-secondary business classroom. Future Research: Future research can be focused on the use of PowerPoint slides in the business classroom in other countries and cultures, as only the US and India were examined. Further examination needs to be made of the relationship between extensive and unedited use of publisher-provided slides and the reporting of the staggering statistics that most students are not now buying textbooks. Finally, this study did not touch on gender or socio-economic differences in the student demographics, which might open further avenues for investigation.


Author(s):  
Daniel Martin ◽  
Yotam Heineberg

Leadership is usually a mandatory component of business education. Here we used the model of transformational leadership, and operationalized leadership consistently with the Values in Action Leadership scale. Social dominance orientation is a hierarchical belief-system that attributes social rank, ranging from high to low. Business students have been found to have higher levels of Social Dominance Orientation (SDO. Accordingly, 371 working business students were sampled to establish the relationship between SDO and transformational leadership capacity. The mediational impact of compassion was assessed. This study found high levels of competitive and hierarchical world conceptualization was significantly and sometimes strongly negatively linked to these constructs (Martin et al., 2014). We also discuss preliminary results of an interpersonal compassion-based intervention. The research suggests the opportunity to broaden psychological well-being of employees with impactful interventions, since negative behaviors within an institution can raise healthcare costs and lower job performance.


2019 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Lia Anggriati ◽  
Muslichah M

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.


1985 ◽  
Vol 57 (3) ◽  
pp. 1007-1012 ◽  
Author(s):  
Samuel Rabinowitz

The relationship between academic job involvement and performance was explored in a sample of 80 upper-level business students. Data relating to academic job involvement (a modification of a job-involvement measure), final grade, GPA, performance ratings for self and peers, number of absences, and effort were collected. Significant correlations were .24 between academic job involvement and final grade, -.26 number of absences, and .34 effort. These results are discussed in light of prior research and implications for further exploration are identified.


2020 ◽  
pp. 000765032096367
Author(s):  
James Weber ◽  
Jessica McManus Warnell

This research explores the relationship of variant degrees of a country’s economic freedom to the ethical profiles of millennial business students, specifically an individual’s personal value orientation and post-conventional reasoning. Grounded in Social Identity, Personal Values, and Cognitive Moral Development theories, we construct an ethical profile to compare responses provided by millennial business students from eight countries. Our results suggest that a country’s degree of economic freedom has some association with an individual’s ethical profile, yet we also discuss other national influences on an ethical profile. These results and their implications are discussed in the article.


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